IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 23RD DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT WRIT APPEAL NO.1434 OF 2018 (T-RES) BETWEEN:
1. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY, M.S. BUILDING, BENGALURU-560 001.
2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAX (AUDIT)-6.6 3RD FLOOR, KIADB BUILDING, PEENYA 2ND STAGE, BENGALURU-560 058.
(BY SRI VIKRAM A. HUILGOL, HIGH COURT GOVERNMENT PLEADER) AND:
M/S. JAI MARUTHI BAR AND RESTAURANT ... APPELLANTS REPRESENTED BY ITS PROPRIETOR GOWRAMMA, AGED ABOUT 62 YEARS, NO.1, KANTEERAVA STUDIO MAIN ROAD, J.B. KAVAL, BENGALURU-560 096.
... RESPONDENT (BY SRI AKARSH S. KANADE, ADVOCATE, FOR M/s. LAW ASSOCIATES) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO ALLOW THE WRIT APPEAL AND SET ASIDE THE ORDER DATED 12.12.2017 PASSED BY THE LEARNED SINGLE JUDGE OF THIS COURT IN WRIT PETITION NO.38213 OF 2017.
***** THIS WRIT APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Aggrieved by the order dated 12-12-2017 passed by the learned Single Judge in allowing the W.P.No.38213 of 2017 by following the earlier order of this Court, the State has preferred this appeal.
2. Learned Single Judge placed reliance on the judgment in M/s. WS Retail Services Private Limited V/S The State of Karnataka and others in W.P.No.33176 of 2017 rendered on 14-11-2017 and disposed off the writ petition.
3. The learned Government Advocate submits that the said order was challenged before the Division Bench of this Court wherein, by a judgment reported in 2018(92) KGST L.J. 208 (HC) (DB), this Court had dismissed the appeals. Under these circumstances, nothing further survives for consideration. Accordingly, the appeal stands dismissed.
In view of dismissal of the appeals, I.A.No.1 of 2018 filed for condonation of delay stands rejected.
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JUDGE JUDGE rsk/-